Tax Return Work Procedures

Original Language Title: 税款缴库退库工作规程

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201503/20150300398626.shtml

Tax return work procedures

    (Released March 25, 2014, State administration of taxation, the 31st since September 1, 2014) Chapter I General provisions

    First to standardize the tax management library and the library, protect the safety and integrity of State tax revenues, protect legal rights of taxpayers, meet the needs of tax information, according to the People's Republic of China Law on tax collection and management of the People's Republic of China the budget law of the People's Republic of China National Treasury regulations and other laws and regulations, these procedures have been formulated.

    Second tax authorities, taxpayers and withholding agents, collect the consignee to handle tax and return business, these procedures shall apply. Third article this procedures by said tax paid library is refers to tax organ, and withholding obligations people, and generation levy sale people in accordance with legal regulations or delegate generation levy tax agreement, issued statutory tax ticket, will levy of tax, and late fees, and confiscated paragraph, the income (following collectively tax) paid into national Vault (following referred to Treasury), and taxpayers directly through Bank will should paid of tax paid into Treasury; tax back library is refers to tax organ on by financial sector authorized handle of tax income back library business, in accordance with legal regulations, issued statutory tax ticket

Through Treasury tax refund should be refunded to the taxpayer.

    Tax authorities in accordance with national policies and budgetary requirements, taxes, budget, budget levels, receivables Treasury issues, adjust by Treasury tax library operations governed by this point.

    Fourth tax base, return should follow the law, norms, the principles of safe, efficient and convenient.

    The fifth tax, return in accordance with the processing is divided into hand of the voucher payment, library and electronic payment back, back.

Sixth the State actively promotes horizontal networking electronic tax system based on electronic payment of the tax, and return to work.

    Tax authorities should enhance collaboration with departments such as the Treasury, the Bank and keep the tax collection system and the transverse stability of networked electronic tax system, ensuring information security in electronic payment, return, complete and tamper proof, electronic library, return in tax exactly.

    Seventh the tax authorities shall, in accordance with the national regulations of tax collection and management and taxes budget, budget levels to handle tax, libraries back.

Eighth tax authorities levied taxes should be directly paid to the State Treasury in accordance with State regulations, shall not be paid into the State Treasury yiwai or tax under any account other than the account of the State.

    Any tax authorities not to tie up, misappropriate or withhold tax.

    Nineth tax authorities should strengthen the management of tax payment, return, established departments, job matching and restriction mechanism. 

    Tenth levels of tax revenue planning and accounting sector according to the terms of reference, is responsible for tax, retirement library management system for tax, return-related business, reflecting taxes paid, return the results, supervision and tax base, standard, accuracy and timeliness of the return.

    Chapter tax library

    The 11th article of the tax payment (bank charge only) and the tax payment certificate (export goods and services only) and the tax e-payment is tax the statutory documents of the library.

Tax authorities and withholding the 12th article, collect the consignee, issuing their own ticket issued by the taxpayers of tax tax certificate, issued issued according to the content and should be checked.

Check content including registration, payment unit (people) an identification number, units of contribution (person) name, Bank name, account number, tax authorities, the beneficiary State Treasury, budget account codes, account name, the budget levels of the budget heading names, tax due dates, limit the amount actually paid.

    Issued based on the tax return, deduct applicable tax reporting form, defer the payment of tax application form, tax notices and tax decisions, tax administrative penalty decision, the tax administrative reconsideration decision, the entry into force of the Court judgment and other written tax voucher printed materials or electronic information.

13th the tax authorities, taxpayers and withholding agents, tax sale people pass the tax payment to the Bank (bank charge only), tax payment (export of goods and services only), by the Bank as far as to incorporate taxes paid to the State Treasury for manual payment.

    Tax authorities will record the taxpayer, withholding, on behalf of the tax payable by the consignee tax information tax e-payment of taxes through horizontal networking of electronic systems to the State Treasury, Treasury forwarded to the Bank, the Bank as far as to incorporate taxes paid to the State Treasury electronic payment.

14th manual library includes the direct payment library and totals paid in two forms.

Direct payment library, held by the taxpayer to the tax payment (bank charge only) or the tax payment certificate (export goods and services only) directly to the Bank to pay taxes, after the Bank as far as to incorporate tax paid to the State Treasury.

Summary summary into the tax authority payment and withholding agents, collected the consignee total paid:

(A) tax organ summary paid library of, by taxpayers, and withholding obligations people, and generation levy sale people to tax organ paid or solutions paid tax, tax organ according to by received tax, summary issued tax contributions book (Bank by received dedicated), to Bank solutions paid, Bank according to to storage reported solutions tax Hou paid into Treasury, should to paid library of tax generation custody funds and stay paid library tax, by taxpayers respectively issued tax contributions book (Bank by received dedicated);

    (Ii) withholding obligations people, and generation levy sale people summary paid library of, by taxpayers to withholding obligations people, and generation levy sale people paid tax, withholding obligations people, and generation levy sale people according to by buckle, and by received tax, summary issued tax contributions book (Bank by received dedicated), to Bank solutions paid, Bank according to to storage reported solutions tax Hou paid into Treasury.

The 15th direct payment library, taxpayers should tax voucher containing the tax limits payment dates, to the Bank for payment of taxes over tax limits payment date, calculation the taxpayer by the tax authorities shall pay a late fee, issue tax payment vouchers, taxpayer to a Bank for payment of taxes and fees. When you summarize jiaoku the tax authorities shall be in that day or the next day, collect the tax to tax Bank remit; remoteness could not be handled in a timely manner, to the Bank shall, in accordance with the time limits prescribed taxes handed over.

    Withholding agent, collected the consignee total payment library, should be at the end of to the tax authorities for tax tickets prior to the Bank for cancellation the tax be handed over; handed over delays with reference to the above provision, handle payment of late fees, penalty.

16th electronic library includes payment receipt and payment warehousing in two forms.

Payment warehousing, by tax authorities and taxpayers, withholding agents, on behalf of the tax payable by the consignee tax information through horizontal networking of electronic tax system to the State Treasury, Treasury forwards to taxpayers, withholding agents, collect the consignee signed authorization (principal) Bank pay agreement, the depositary bank sign from the specified account to the Treasury money.

Payment warehousing, by taxpayers, withholding agents, collect the consignee through emplacement mechanism of banks or POS machine, horizontal networking queries to the tax authority electronic tax system the tax information and identify them, banks or POS machine layout Agency for tax warehousing in real time.

    Conditions, the tax authorities by means of electronic payment, keep with the tax money and tax payment.

    Designated storage form of payment for the 17th when tax authorities tax information can be sent to the horizontal networking of electronic tax system taxes paid in real time in storage, multifamily tax information can also be sent in bulk electronic tax system tax scheduled stroke horizontal networking payment warehousing. 18th authorizes (commissioned) designated payment agreements taxpayers, withholding agents, collect the consignee and other contributions were accepted for the specified account sent by the Bank according to the tax authorities of tax information, deduction of tax from the specified accounts agreed in writing.

    The essential elements of the agreement should include a protocol number, telling the parties, contributors to the party to address, tax registration number, planning taxes payment bank account name and account number, line number, clearing line numbers and names, contract date, the rights and obligations of the Contracting Parties.

    19th due to transverse network electronic tax system, such as non-taxpayers or withholding agents cause taxes paid are not successful, the taxpayer or withholding agent does not impose a late fee.

20th article taxpayers from offsite or third party account paid of cannot directly paid library of non-cash tax, by directly is responsible for tax levy of County above tax organ through Treasury "stay paid library tax" designed households collection, and in received Treasury sent of accounts receivable slips of day or next day, check accounts receivable slips, and tax declared table, and tax processing decided book, voucher, points taxpayers fill open paid library voucher, will tax solutions paid storage.

"Paying taxes" tax collection accounts, should distinguish between the following processing:

(A) domestic remittance tax, the tax authority shall notify the taxpayer or other tax remittances directly into the State Treasury "pay taxes" accounts. 

    (B) by way of remittances from abroad to pay taxes, the tax authority shall notify the taxpayer or other remittance taxes into the State Treasury tax, financial sector banks in selected eligible for settlement, foreign currency on the date the purchase price by the specified banks handle foreign exchange transfers the tax and "paying taxes" accounts.

    Chapter III tax return

21st tax refund the book book of the electronic refund tax revenue are statutory documents of the tax return.

Tax authorities to pass the tax revenue refunded to the Treasury book rebate by the Treasury to handle for manual return.

    Tax authorities through horizontal networking electronic tax system will record recoverable income electronic tax information in the tax return the book to the National Treasury, the State Treasury according to apply for tax refund for electronic return.

22nd tax return with the tax authority shall refund the money directly to taxpayers.

Taxpayers by withholding collected through withholding taxes paid, agreed by the taxpayer, the tax authorities can tax refund withholding, turned back by withholding taxpayer.

    State tax refund policy clearly defined non-original taxpayer, the tax authority shall refund the money to non-original taxpayers, return procedures refer to the provisions of this chapter. 23rd tax authority for tax refunds to taxpayers directly, should fill out the application by the taxpayer.

    Tax authority by withholding tax refunds to taxpayers, you can fill out the application by withholding.

24th the tax authority should be within the statutory time limit for the tax return.

Tax authorities found that the taxpayers to pay more tax, should be immediately verified recoverable taxes, accounts and other relevant circumstances, notify the taxpayer or withholding agent to submit the application, receipt of taxpayer or withholding agent tax refund application within 10th of return procedures.

    Taxpayers found that a refund of tax paid, the tax authority shall, upon receiving the taxpayer or withholding agent tax refund application within 30th of verified and return procedures.

    25th except for export tax rebates, the taxpayer has both back taxes and unpaid tax, tax authorities may be the taxpayers ' back taxes and interest tax deduction arrears; credit balances after, handle back and return of the balance. Article 26th accounting income tax authorities at or above the County Planning Department to handle tax return, according to the relevant information and taxpayers owed tax refund application, reviewed duty-tax basis, the original situation, the refund amount, tax rebate refund vouchers items such as bank account, check and correct, correct application of the budgetary accounts, budget levels, issuing tax refund vouchers.

Refund application related data are incomplete, inaccurate content of related projects shall not refund vouchers issued to handle return; should be deducted from taxes, complete tax formalities.

Rebate application related information including: signed has rebate verified sector views of rebate applications, and original-paid voucher, and export back (from) tax summary declared table, and tax approval instruments, and tax declared table, and tax inspection conclusion, and tax processing decided book, and tax assessment instruments, and tax administrative reconsideration decided book, and entered into force of court judgement, and tax organ recognized of other records should rebate paragraph content of information or electronic information.

    Tax collection and management system, you can query to the tax return, tax base, such as electronic information, can no longer be reviewed through written information.

    27th article manual back library of, tax income returned book should by tax organ main head issued and stamped in Treasury reserved of rebate dedicated seal, together with rebate applications, by tax organ sent Treasury handle back library procedures; electronic back library of, tax income electronic returned book should by tax organ review personnel review authorized, together with related electronic file, by tax organ to Treasury sent handle back library procedures. 28th the tax authority directly to taxpayers when tax refunds, tax should be returned to taxpayers account for payment.

Tax authority by withholding tax refunds to taxpayers, should be original contributions tax refund to a withholding account.

    Because of special circumstances cannot be refunded to the taxpayer, withholding contributions to the original account, taxpayers and withholding agents at the time of the application for refund should state the reason in writing, submit supporting information and other account and accept the refund unit receiving tax rebates (person) name.

    29th the tax authority taxpayers needed to not open a bank account in cash rebates, should be indicated in the remarks column of the revenue refunded the book "cash back" and the original payment receipt number, taxpayer ID number, take local coffers for return procedures and notify the taxpayer to the banks to get tax refunds.

    30th foreign taxpayers tax payable in foreign currency into RMB needs to return, the tax authority shall refund the money in the tax revenue stamped paper on "pay back foreign currency" stamps and taxes according to the taxpayers ' foreign exchange currency note back pay of foreign currency, to the Treasury by banks will return to taxpayer accounts abroad.

31st in accordance with the People's Republic of China taxation Administration Act and its implementing regulations shall pay back to the taxpayer interest, in accordance with the rules of the tax authority for tax refund formalities the day provided for interest at the current deposit interest rates.

    Refund procedures refers to the issuing of the tax revenues returned on the day or the electronic refund tax revenues, handling refundable tax deducted tax arrears on the day.

    32nd back pay taxpayers interest on write-downs should be refunded the tax approach of the original budget accounts, income from receiving back pay.

    Article 33rd canceling tax budget account and budget levels should be consistent with the original inflow tax, but the tax return has a dedicated budget account back, original budget, budget levels has been amended or unless otherwise provided. 

    Article 34th except for export tax rebates, recoverable taxes beyond a certain limit standard, should advance to the city (not including County-level cities, the same below) or provinces (autonomous regions, municipalities, separately listed cities, hereinafter provincial) tax authorities report that specific standards and reporting procedures are determined by provincial-level tax authorities.

    Fourth chapter tax adjustment

35th when tax authorities tax adjustment, the correction should be issued (storage) notice of such vouchers, sending Treasury business processing.

    Tax transfer library you can use transfer paper voucher manual adjusting procedures, or through horizontal networking electronic tax system to send electronic documents electronic storage procedures.

    36th tax library includes regulating export VAT increase, recoverable taxes budget account to offset taxes, taxes, correction services.

    37th return processing sectors under the VAT adjustment policy when handling the tax increase should be based on the tax amounts and VAT-free storage index, issued the correction (adjust) notice, and will be issued same day or next day sent along with the issue according to the local Treasury for tax adjustment procedures.

    Article 38th tax authority should refund to offset unpaid tax business, and should pay back taxes owed to belong to a different budget account, return processing Department shall, in accordance with the notification of refundable tax deducted tax arrears fills out the correct (adjusted) notice, sending Treasury for storage procedures.

39th tax base, canceling after the transaction is completed, the tax authority or the State Treasury discovered both receipt or refund taxes budget subjects, factors such as budget levels, receivables Treasury inconsistencies need to be adjusted, should be based on "who is wrong, who corrected the" principle of taxes according to the following procedures to correct storage procedures:

(A) Treasury data correct data errors, the tax authority, the tax authority shall be notified promptly of any errors in the data the Treasury, by the Treasury filled in the correct (adjusted) handle correct adjusting of the notice;

    (B) Treasury and tax authorities data errors, data red correction by the tax authorities, and fill in the correct (adjusted) notice, sending Treasury handled correct storage. 

    40th due to policy reasons for incoming taxes budget and budget levels, adjustments, tax authorities shall fill out the corrections (adjusted) notice, sending Treasury handled correct storage.

    The fifth chapter to the State Treasury accounts

41st banking and Treasury return payment library, after canceling and transferring documents, the tax authorities should be associated with the retained voucher project check, voucher PIN number and tax reconciliation, confirm tax base, canceling and transferring operations to complete, and complete business tax accounting source documents collection.

    According to the tax base, canceling and transferring business approach, distribution and reconciliation can be returned by the tax authorities according to the Treasury's paper vouchers or electronic voucher information, manual PIN number, account, or automatically by the tax collection and management system for electronic distribution, reconciliation.

42nd article manual paid library, and back library, and adjustable library of, tax organ should in received Bank, and Treasury returns of paper quality paid library, and back library, and adjustable library voucher related joint times of day or next day, according to Bank received chapter date, and Treasury received chapter date, and Treasury back library turned payment chapter date, and Treasury adjustable library business chapter date for tax Shang solutions, and storage, and back library and adjustable library pin,.

Electronic paid library, and back library, and adjustable library of, tax organ should in horizontal networking electronic tax system returns electronic paid library, and back library, and adjustable library voucher information of day, according to electronic paid library voucher of buckle paragraph success date, and electronic paid library voucher of storage date, and electronic back library voucher of returned date, and electronic adjustable library corrections voucher of handle date for tax Shang solutions, and storage, and back library and adjustable library pin,.

    Failed to timely and accurate electronic information return, you should confirm with Treasury business success, manual PIN number.

Article 43rd daily, monthly, and annually after the end of business, county tax base, tax authorities shall be return, transfer data with the Treasury's budget income daily report (monthly, annual report form), data reconciliation, reconciliation projects including budget, budget levels, and tax amounts.

    Provincial and municipal tax authorities and Treasury reconciliation cycle up to the Treasury of the local provincial tax authorities to determine, but after the end of business each year, must be reconciled and Treasury at the same level.

44th reconciliation is inconsistent, the tax authorities data errors and the Treasury data is correct, the tax authorities should be supplemented by data the correct way or the Scarlet correction approach.

    Treasury and tax authorities data errors, data errors or the Treasury and tax authorities data correct, correct storage management by taxes. 

    45th annual reconciliation is correct, the tax authorities should be stamped with the State Treasury the Treasury affix its official seal on a budget revenue report and feedback in a timely manner the State Treasury according to stipulations.

    Supervision and administration of the sixth chapter

    46th tax authorities should strengthen internal control mechanism, in strict accordance with laws and regulations and financial discipline to handle tax, return reconciliation, library, storage and distribution procedures, and ensure the safety of national taxes, complete and accurate.

    47th tax authorities shall regularly to subordinate tax authorities and withholding, and collect the tax of the consignee, canceling the timeliness, accuracy, and so on are checked.

    48th tax authorities shall, without delay on tax, return, transfer documents and related information to archive retention period according to the relevant State provisions.

    49th article tax organ staff violation this procedures of, should according to plot weight, give criticism education, and ordered made check, and commandments Mian talk or adjustment work post processing; constitute disciplinary of, according to People's Republic of China tax levy management method People's Republic of China civil servants method administrative organ civil servants disposition Ordinance financial violations punishment disposition Ordinance tax illegal disciplinary behavior disposition provides and the about provides give disposition; suspected crime of, transferred judicial organ.

    50th taxpayers or withholding agents in violation of the regulations, in accordance with the People's Republic of China taxation Administration Act and related regulations for processing; a suspected crime, transferred to the judicial authorities. 

    51st tax authority and collect the consignee when the contract is signed on behalf of the tax sale, violate the provisions of this regulation and the related liability should be agreed, and according to the relevant provisions of the conventions and other responsible suspect, transferred to the judicial authorities.

    The seventh chapter by-laws

The 52nd the tax authorities in accordance with the laws and regulations of the various types of funds, fees apply for jiaoku, return, reference to the implementation of this practice.

    Sector commissioned by the Government tax authorities at all levels of the various types of funds, fees apply for jiaoku, return, can refer to the implementation of this practice.

    53rd Bank mentioned in this Regulation shall, refer to collect budget revenues of banks, credit unions and other financial institutions.

    54th libraries referred to in these regulations shall be paid by tax-custody of funds is in accordance with the inland revenue-generation guardianship account management methods stipulate tax keep funds paid into accounts identified in tax funds; taxes refers to a callable library, in accordance with the pending tax collection management methods stipulate payment into "pay taxes" tax accounts.

    55th provincial tax authorities shall, in accordance with this procedure, formulate specific measures for implementation of the local area. 56th article of the regulation come into force on September 1, 2014.